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TMI Blog2020 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... tegorically held that not allowing the appellant to cross-examine the persons by the Adjudicating Authority, though the statements of those persons were made the basis of the impugned order, tantamounts to serious flaw which makes the order a nullity inasmuch as it amounted to violation of principles of natural justice because of which the appellant was adversely affected. The case of the Revenue remains disapproved as the investigation is inconclusive and insufficient in the absence of corroborative/substantial evidences. The case is only based on the statement of Shri Manoj Roy and on assumption, presumption or suspicion. As no case has been established by the Revenue through reliable evidences, directly or indirectly connecting the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions. The learned Advocate submitted that the present case has emanated from the statement of Shri Manoj Roy, who was intercepted by the BSF and Bangladesh currency Taka (value of which in Indian currency is ₹ 5,44,000/-) was recovered from his possession along with a motor cycle and a mobile phone. The next day, the apprehended person was handed over along with the said goods to the Hilli Customs (Preventive) Unit. In the course of interrogation, Shri Manoj Roy mentioned the name of the appellant Shri Dipak Kumar Agarwala alias Lattu Agarwala. On being summoned, the appellant stated in his Written Submission that he was an Indian citizen and earned his livelihood by trading in paddy/rice. He denied his involvement in any illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said person Shri Manoj Roy nor he had ever asked anybody to carry the Bangladesh currency in any manner whatsoever. It is also observed that the person Shri Manoj Roy was intercepted and from whose possession, the Bangladesh currency Taka was recovered had also named one Shri Sarban Chouhan. However, in the course of his statements, he had denied his involvement into the alleged act of smuggling. Shri Sarban Chouhan in his statement had stated inter alia that he is owner of a garment shop and was not involved in any illegal activity and the allegation that he was involved in the smuggling of Bangladesh currency Taka was totally baseless and false. 6. The only issue to be decided in this appeal is whether the penalty has been correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tements given by the aforesaid two witnesses. Even when the assessee disputed the correctness of the statements and wanted to cross-examine, the Adjudicating Authority did not grant this opportunity to the assessee. It would be pertinent to note that in the impugned order passed by the Adjudicating Authority he has specifically mentioned that such an opportunity was sought by the assessee. However, no such opportunity was granted and the aforesaid plea is not even dealt with by the Adjudicating Authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable. The Tribunal has simply stated that cross-examination of the said dealers could not have brought out any material which would not be in possessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment on the basis of which it could justify its action, as the statement of the aforesaid two witnesses was the only basis of issuing the show cause notice. 7. In view of the above discussions, it is my considered view that the case of the Revenue remains disapproved as the investigation is inconclusive and insufficient in the absence of corroborative/substantial evidences. The case is only based on the statement of Shri Manoj Roy and on assumption, presumption or suspicion. As no case has been established by the Revenue through reliable evidences, directly or indirectly connecting the appellant in connection with the seized Bangladesh currency Taka, the penalty imposed on the appellant is unwarranted. Further, I find that the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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